TaxTMI 
TaxTMI 
2025 (11) TMI 446
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....n merits. 2. None appeared on behalf of the appellant. Nobody has been appearing for the appellant on the past several dates when the matter was listed. Accordingly, we have heard learned authorised representative for the Revenue and perused the records. 3. The issue in this appeal falls in a very narrow compass. M/s. Mehra Fabrics [appellant] filed this appeal to assail order-in- original No. 46/2010 dated 15.9.2010 passed by the Commissioner of Customs, Inland Container Depot, Tughlakabad [Commissioner] whereby he extended the time for issuing a show cause notice by six months in terms of the proviso to section 110(2) of the Customs Act, 1962 [Act]. The operative part of the Order is as follows: "I extend the period for iss....
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....ction is as follows: 110. Seizure of goods, documents and things.- (1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods: Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. **** (2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: ....
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....evade payment of duty. It also appears that they are indulging in fraudulent import. M/s APL India Pvt. Ltd. has not objected for extension of time for issuance of show cause notice. 19. From the investigations conducted so far it appears that the verifications are at a very crucial stage. The evidence on record strongly suggests the violation of various provisions of the Customs Act, 1962 and Foreign Trade (Development & Regulation) Act, 1992 by the said noticees. The extent of duty evaded can only be ascertained through detailed and complete investigations. The facts discussed hereinbefore warrant thorough investigation to arrive at the conclusion in the matter. This is of utmost importance and may take some more time. Further, I....
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....(d) There was no fair play in adjudication in passing the impugned order; (e) The impugned order is arbitrary and illegal; and (f) In a judgment in the case of Charan Dass Malhotra (no citation given in the appeal), the Apex Court held that the adjudicating authority cannot extend time unless he is satisfied that there is sufficient cause for extension. Findings 10. We find no force in the argument that principles of natural justice were violated since the Commissioner had not only served an SCN on the appellant proposing to extend the time but also recorded the submissions of the appellant in paragraphs 15 and 16 of the impugned order and has also considered the submissions. 11. The Commissioner has also recorded....